M/S Raja Constructions Thru. Proprietor Shabahat Husain And Another vs. U.O.I. Thru. Secy. Ministry Of Finance Delhi And 5 Others
Held
The Court held that the notice and order were not properly communicated as they were uploaded on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab. Consequently, the petitioner was deprived of an opportunity to respond within the limitation period.
Facts
The petitioner received GST demand orders for the financial year 2018-19. The show cause notice was issued in 2023 and uploaded on the 'Additional Notices and Orders' tab of the GST portal, which the petitioner claims they were unaware of.
Key Issues
Whether the upload of a GST notice and order on the 'Additional Notices and Orders' tab instead of the 'Due Notices and Orders' tab constitutes proper communication to the assessee.
Sections Cited
Section 73, Section 79
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1450 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard learned counsel appearing on behalf of the petitioners, Shri Pavaan Awasthi, learned counsel appearing on behalf of respondent No.1 and Ms. Poonam Maurya, learned counsel appearing on behalf of respondent No.2. 2. This petition is directed against orders dated 23.04.2024 passed by the Assistant Commissioner, State Goods and Service Tax, Lucknow Sector- II, under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner for the financial year 2018-19 and order dated 02.06.2025 passed by the Deputy Commissioner, State Goods and Service Tax, Department, Sector-II, Lucknow, under Section 79 of the GST Act, 2017. In the present case, the show cause notice was issued in the year 2023. 3. Submission has been made that notice issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, and consequently, the petitioner being unaware of issuance of the notice as well as passing of the order, could neither appear before
The judgment continues below.
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